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Aspectos problemáticos de la declaración informativa sobre bienes y derechos situados en el extranjero


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Título :
Aspectos problemáticos de la declaración informativa sobre bienes y derechos situados en el extranjero
Autor :
Deryusheva, Anna
Tutor:
Soto Bernabeu, Laura
Editor :
Universidad Miguel Hernández de Elche
Departamento:
Departamentos de la UMH::Estudios Económicos y Financieros
Fecha de publicación:
2022
URI :
https://hdl.handle.net/11000/28580
Resumen :
La clave de presente trabajo se centra en la reciente sentencia de Tribunal Europeo del 27 de enero de 2022 con su siguiente modificación de la normativa publicada en la Ley 5/2022 de 9 de marzo y las consecuencias derivadas de ello. Brevemente se explicará el largo recorrido cronológico empezando ...  Ver más
The key point of this project is focused on the recent judgment of the European Court of January 27th, 2022, and the following modification of the regulations published in Law 5/2022 of March 9 and the consequences which derived from it. The long chronological journey will be briefly explained starting in 2012 with the approval of the special tax declaration, which has been the "carrot" that announced the arrival of "stick" - the controversial information obligation on foreign goods and rights together with its own severe sanctions’ regime. The obligation that arises as the imminent response in the fight against tax fraud in a country involved in the global economic crisis and without effective exchange of information mechanisms between different States. This obligation turned out to be an aberration, because in practice it did not only affect large fraudsters but also modest savers and many foreigners residing in Spain. While the tax world is involved in the study of the regulations, in the understanding of endless data to provide and qualify, the Quixote from La Mancha from Ciudad Real appears, the tax lawyer whose name is Alejandro del Campo, ready to start the battle with the Windmills of Public Administration, later joined by the Spanish Association of Tax Advisors (AEDAF). A Spanish, who has had to start a procedure against his own country, in which the only crimes that do not prescribe are genocide, terrorism and not submitting a simple informative declaration on assets and rights located outside of Spain to the Tax Administration within the deadline. The audacity was worth it, although 5 years have passed from the introduction of the controversial legislation until the issuance of the Reasoned Opinion of the Secretary General of the European Commission and 10 years until the pronouncement of the Court of Justice of the European Union with the sentence overwhelmingly repealing the sanctioning regime, which was introduced in case of non-compliance and default compliance with the informative model for declaration of assets and rights located abroad.
Palabras clave/Materias:
Declaración tributaria
Área de conocimiento :
CDU: Ciencias sociales: Economía
Tipo de documento :
info:eu-repo/semantics/masterThesis
Derechos de acceso:
info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
Aparece en las colecciones:
TFM- M.U en Asesoría fiscal



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